A semiconductor device having: a semiconductor substrate having first and second regions defined in a principal surface of the semiconductor substrate; a first underlying film formed in the second region; a first lamination structure formed in a partial area of the first region, the first lamination structure having a conductive film and an insulating film stacked in this order from the substrate side; and a second lamination structure formed on the first underlying film and having a conductive film and an insulating film stacked in this order from the substrate side, wherein the insulating films of the first and second lamination structures are made of the same material and the height of the upper surface of the second lamination structure as measured from the principal surface of the semiconductor substrate is equal to or lower than the height of the upper surface of the first lamination structure as measured from the principal surface of the semiconductor substrate. Plug electrodes of a SAC structure are prevented from being electrically shorted when a plurality of elements having different heights are formed on the same substrate.